OSTEOSPORT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OSTEOSPORT
Largest movements
- Receivables within one year +€12,982
up €12,982 (+17.9%), from €72,352 to €85,334
of which Other amounts receivable: +€30,376
- Deferred charges and accrued income -€9,600
down €9,600 (-22.2%), from €43,200 to €33,600
- Cash +€3,492
up €3,492 (+35.8%), from €9,752 to €13,244
mainly Net result for the year (+€26,377) and Deferred charges and accrued income (+€9,600)
- Tax, wage and social debts +€6,775
up €6,775 (+1,038%), from €653 to €7,428
- Reserves +€5,500
up €5,500 (+9.6%), from €57,500 to €63,000
of which Distributable reserves: +€5,500
- Other debts -€4,500
down €4,500 (-18.4%), from €24,500 to €20,000
- Gross operating margin +€15,310
up €15,310 (+44.2%), from €34,674 to €49,984
- Taxes +€10,217
up €10,217 (+154%), from €6,653 to €16,870
- Financial charges -€527
down €527 (-42.8%), from €1,231 to €704
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,457 | €145,632 | +€8,175 | +5.9% |
| Fixed assets | 21/28 | €12,153 | €13,454 | +€1,302 | +10.7% |
| Tangible fixed assets | 22/27 | €12,153 | €13,454 | +€1,302 | +10.7% |
| Plant, machinery and equipment | 23 | €5,587 | €7,787 | +€2,200 | +39.4% |
| Furniture and vehicles | 24 | €6,566 | €5,667 | -€899 | -13.7% |
| Current assets | 29/58 | €125,304 | €132,178 | +€6,874 | +5.5% |
| Amounts receivable within one year | 40/41 | €72,352 | €85,334 | +€12,982 | +17.9% |
| Trade receivables | 40 | €17,395 | €0 | -€17,395 | -100% |
| Other amounts receivable | 41 | €54,957 | €85,334 | +€30,376 | +55.3% |
| Cash at bank and in hand | 54/58 | €9,752 | €13,244 | +€3,492 | +35.8% |
| Deferred charges and accrued income | 490/1 | €43,200 | €33,600 | -€9,600 | -22.2% |
| Total equity and liabilities | 10/49 | €137,457 | €145,632 | +€8,175 | +5.9% |
| Equity | 10/15 | €80,966 | €87,343 | +€6,377 | +7.9% |
| Contributions | 10/11 | €19,132 | €19,132 | = | 0.0% |
| Reserves | 13 | €57,500 | €63,000 | +€5,500 | +9.6% |
| Tax-exempt reserves | 132 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €55,000 | €60,500 | +€5,500 | +10.0% |
| Profit (loss) carried forward | 14 | €4,334 | €5,211 | +€877 | +20.2% |
| Provisions and deferred taxes | 16 | €23,336 | €23,336 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €23,336 | €23,336 | = | 0.0% |
| Pensions and similar obligations | 160 | €23,336 | - | -€23,336 | |
| Major repairs and maintenance | 162 | - | €23,336 | +€23,336 | |
| Amounts payable | 17/49 | €33,156 | €34,954 | +€1,798 | +5.4% |
| Amounts payable within one year | 42/48 | €33,156 | €34,954 | +€1,798 | +5.4% |
| Trade debts | 44 | €8,003 | €7,526 | -€477 | -6.0% |
| Suppliers | 440/4 | €8,003 | €7,526 | -€477 | -6.0% |
| Taxes, remuneration and social security | 45 | €653 | €7,428 | +€6,775 | +1,038% |
| Taxes | 450/3 | €653 | €7,428 | +€6,775 | +1,038% |
| Other amounts payable | 47/48 | €24,500 | €20,000 | -€4,500 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,007 | €5,024 | +€17 | +0.3% |
| Other operating charges | 640/8 | €1,403 | €1,085 | -€319 | -22.7% |
| Gross operating margin | 9900 | €34,674 | €49,984 | +€15,310 | +44.2% |
| Operating profit (loss) | 9901 | €28,264 | €43,876 | +€15,611 | +55.2% |
| Financial income | 75/76B | €13 | €75 | +€63 | +496% |
| Recurring financial income | 75 | €13 | €75 | +€63 | +496% |
| Financial charges | 65/66B | €1,231 | €704 | -€527 | -42.8% |
| Recurring financial charges | 65 | €1,231 | €704 | -€527 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | €27,046 | €43,247 | +€16,201 | +59.9% |
| Income taxes | 67/77 | €6,653 | €16,870 | +€10,217 | +154% |
| Profit (loss) for the period | 9904 | €20,393 | €26,377 | +€5,984 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,393 | €26,377 | +€5,984 | +29.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.